, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=159){kind=link}
Volume contents
- 1 - Burghs , Aberdeen
- 9 - Burghs , Annan
- 13 - Burghs , Anstruther Easter
- 15 - Burghs , Anstruther Wester
- 17 - Burghs , Arbroath
- 21 - Burghs , Ayr
- 25 - Burghs , Banff
- 31 - Burghs , Brechin
- 33 - Burghs , Burntisland
- 35 - Burghs , Crail
- 37 - Burghs , Cullen
- 41 - Burghs , Cupar
- 45 - Burghs , Dingwall
- 47 - Burghs , Dumbarton
- 51 - Burghs , Dumfries
- 59 - Burghs , Dunbar
- 63 - Burghs , Dundee
- 67 - Burghs , Dunfermline
- 71 - Burghs , Dysart
- 73 - Burghs , Edinburgh
- 77 - Burghs , Elgin
- 81 - Burghs , Forfar
- 86 - Burghs , Forres
- 89 - Burghs , Fortrose
- 93 - Burghs , Glasgow
- 107 - Burghs , Haddington
- 111 - Burghs , Bervie (Inverbervie)
- 113 - Burghs , Inverkeithing
- 115 - Burghs , Inverness
- 119 - Burghs , Irvine
- 121 - Burghs , Jedburgh
- 125 - Burghs , Kilrenny
- 127 - Burghs , Kinghorn
- 129 - Burghs , Kirkcaldy
- 133 - Burghs , Kirkcudbright
- 135 - Burghs , Lanark
- 139 - Burghs , Lauder
- 143 - Burghs , Linlithgow
- 147 - Burghs , Lochmaben
- 151 - Burghs , Montrose
- 155 - Burghs , Nairn
- 159 - Burghs , New Galloway
- 161 - Burghs , North Berwick
- 165 - Burghs , Peebles
- 167 - Burghs , Perth
- 169 - Burghs , Pittenweem
- 173 - Burghs , Queensferry
- 177 - Burghs , Renfrew
- 181 - Burghs , Rothesay
- 185 - Burghs , Rutherglen
- 189 - Burghs , Sanquhar
- 191 - Burghs , Selkirk
- 193 - Burghs , Stirling
- 197 - Burghs , Stranraer
- 201 - Burghs , Tain
- 203 - Burghs , Whithorn
- 206 - Burghs , Wigtown
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| 1797 | Burgh of New Galloway | |||||
| 11 Dec 1797 | John Murray Jnr [Junior] | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 |
| James Muir Inn keeper | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Manson Inn keeper | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Blane Merch. [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Kinna | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Messrs. Christies | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Blair Mcniel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Carter Carriers | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Stevenson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Johnston Miller | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Turner Blacksmith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McFeggan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James. Henderson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 18 | 17 | 1 | £1.18.3 | £0.7.7.8 |
Transcribe other information
42 New Galloway 159
Survey of the HORSE TAX, per 37 Geo. III. Cap.108. in the Burgh of New
Galloway from 5th day of July 1797 to 5 April 1798 By David McMillan Survr. [Surveyor]
Proof
17 Horses at 2/3 [£0.2.3] is £1.18.3
1 Horse not liable
18 [Horses] Total £1.18.3
20 per cent £0.7.7.8
[Total] £2.5.10.8
Scottish Exchequer (Tax Records), Farm horse tax - Volume 13 - Royal Burghs, E326/10/13
Volume 13 contains farm horse tax information for many of the royal burghs in Scotland.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).